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A minimum of 8% interest on tax due is charged on any corporate income tax payable. Interest is not typically reimbursed on tax refunds. It is therefore important to monitor your tax position and the status of the tax assessments constantly and properly.

The implementation of Amount B became a reality based on the Final Report released by the Organisation for Economic Cooperation and Development (OECD) on February 19, 2024. The report provides guidelines intended to simplify and streamline the application of the arm's length principle with regard to baseline marketing and distribution activities.